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Accounting Division
The Accounting Division is responsible for
development, maintenance and administration of the City's Accounting
System. Preparation of the City's
Comprehensive Annual Financial Report (CAFR) and other periodic
financial reports and the implementation and maintenance of
accounting controls over the City's financial resources are also
responsibilities of this Division.
Other accounting Division functions include:
payroll, accounts payable, general ledger, grants, finance and
capital projects, fixed assets, and insurance accounting, accounts
receivable, financial reporting and the Enterprise Resource
Management System.
The Division ensures compliance with Generally
Accepted Accounting Principles (GAAP) and applicable federal, state,
and local laws and regulations.
The City's fiscal year 2000
CAFR was submitted to
the Government Finance Officers Association (GFOA) for participation
in their Certificate of Achievement for Excellence in Financial
Reporting Program, an award which the City of San Antonio has
received for the last twenty (24) consecutive years (fiscal years
1976-1999).
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Accountability and
the CAFR
Accountability is the foundation of all
financial reporting. It requires the City to be fiscally responsible
to the citizens of San Antonio. One way in which citizens are kept
informed is through the Comprehensive Annual Financial Report.
The CAFR is the City’s annual report. It
is a public record and its purpose is to inform citizens how
resources were utilized in managing the City of San Antonio. The
City follows guidelines for content as outlined by the Governmental
Accounting Standards Board. The CAFR contains three sections, an
introductory section, a financial section, and a statistical
section.
The Introductory section requires a title
page, table of contents, transmittal letter and any other
information deemed appropriate by management.
The Financial section includes an
auditor’s report, general purpose financial statements, combined and
individual fund and account group statements and schedules.
The Statistical section includes
supporting schedules that provide background information to the
financial statements. Examples of supporting schedules include:
property tax levies and collections - ten year trend data, property
tax rates - last ten years, population figures - ten year trend, and
principal sources of revenues - last ten years. To view a copy of
the City’s most recent CAFR,
click here.
The Governmental Accounting Standards Board has
issued Statement No. 34 "Basic Financial Statement and
Management’s Discussion and Analysis for State and Local
Governments" which establishes financial reporting standards for
state and local governments, including states, cities, towns,
villages and special-purpose governments such as schools districts
and public utilities.
Upon implementation this statement will require
the most significant changes in the history of state and local
government financial reporting. This will include replacing combined
statements with governmental-wide statements that present condensed
information about the government and business type activities of
state and local governments.
The government-wide financial statements will
provide information about the primary government and its component
units without displaying funds or fund types. Financial information
will be presented based on the economic resources measurement focus
using full accrual basis accounting. A new Financial Reporting
section was created to work on the requirements of implementing this
pronouncement.
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Controller's Office
The Controller’s Office manages the day-to-day
financial operations of the City’s Finance department, ensuring that
all financial transactions are properly recorded.
This includes monitoring and maintaining
compliance with federal and state agencies, maintaining general
ledgers and subledgers, preparing books for the annual independent
audit and supervising the audit process, implementing and directing
annual budget preparation for the accounting division and providing
assistance to staff and other City departments.
The Controller’s Office will coordinate with
other City departments to convert the current Financial Accounting
Management Information System (FAMIS) to a new integrated financial
management system (Enterprise Resource Management Systems or ERM).
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Accounts Payable
The Accounts Payable Section is responsible for
processing Request for Payments, One-time Purchase Orders,
Confirmation Purchase Orders, Annual Contracts and Construction
Estimates for the City of San Antonio. All financial data is
assimilated, compiled and analyzed in the cities Financial
Accounting Management Information System (FAMIS) and payment
documents are audited to ensure compliance with City policies and
regulations.
Accounts Payable is also responsible for
responding, communicating and providing payment information to
vendors, city departments and contractors. The office conducts
follow up with City Departments and vendors to ensure proper
documentation is obtained for payment. They are responsible for
auditing and reviewing vouchers and checks to ascertain all payment
requirements are met.
In regard to the tax reporting, Accounts Payable
must maintain a W-9 file on all City Vendors identifying tax
identification numbers and correct reporting information. They are
responsible for identifying which vendors are required to file a
1099-MISC form and ensure they are submitted to the Vendor and
Internal Revenue Service within the specified time requirements.
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Capital Projects
The Capital Projects Section accounts for the
capital acquisition or construction of major capital improvements
that are financed through borrowings. Borrowings are generally
financed from the issuance of Certificates of Obligations, General
Obligation bonds, or Commercial paper. This includes responsibility
for the accuracy and completeness of the financial reporting related
to Capital Projects, Debt Service, General Long Term Debt Account
Group, Trustee and Agency assets, Cash and Investments, as well as
Bond and other types of financing.
This section also coordinates with the Financial
Management Division to process, analyze and record transactions
related to the City’s investments of cash assets in an effective
manner. Accounts, including cash and credit card revenues, are
reviewed and reconciled for accuracy. Unclaimed Property assets are
reviewed for filing with state agencies. Transactions, inquires and
financial statements related to assets held by the City in a trustee
or agency capacity are recorded, researched and prepared.
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Fixed Assets
The Fixed Assets Section is responsible for
managing and safeguarding both real and personal property owned by
the City. Adopted policies and procedures are used to maintain
information regarding the location, responsible party and condition
of public property in order to minimize loss, theft, or damage to
the property.
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Enterprise Resource Management
System
The Special Projects Section is responsible for
maintaining the Municipal Accounts Receivable Receipts System
(MARRS) and training the accounting staff on the use of the
Financial Accounting Management Information System (FAMIS). This
section is also responsible for coordination with other City
departments regarding accounting transactions and procedures that
have an impact on the City’s financial management system. Special
projects are assigned to this section, which has included converting
manual accounting to accounts receivable in MARRS. Other special
projects are assigned as needed.
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General Ledger
The General Ledger section is responsible for
recording, classifying and summarizing financial transactions and
events in accordance with Generally Accepted Accounting Principles
(GAAP), City Ordinances and applicable legal mandates. This
financial data is compiled in order to develop financial reports and
the Comprehensive Annual Financial Report (CAFR).
All detailed information and source documents are
kept on file and are available for review. This Section is
responsible for the distribution of monthly FAMIS accounting reports
and responds to inquires generated from these reports. The G/L
section accounts for the General Fund, Special Revenue Funds,
Airport Fund, Parking Fund, Golf Course Fund, Solid Waste Fund,
Other
Internal Services Fund and the Information
Services Fund. In addition, General Ledger section accounts for
travel reimbursements, off duty police activity and accounting for
all City Council financial transactions.
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Grants
The function of the Grants Section is to oversee
the accounting of all federal, state and local grants. In addition,
the Grants Section provides technical assistance to City departments
and agencies to ensure compliance with federal, state and local
regulations, including preparing financial and compliance reports in
federal and state grants "Single Audit Report". Grants are accounted
for as Special Revenue Funds of the City’s Governmental Fund. These
grants include:
Home Program Fund - to accept, receipt and
disburse federal funds designated for Home Investment Partnership
Programs.
HUD 108 Loan Program - to accept, receipt
and disburse federal funds designed for the financing of facility
improvements at Kelly Air Force Base. The City, as the loan
originator, has made a third party loan to Greater Kelly Development
Authority (GKDA) to make certain building improvements needed to
accommodate Boeing Corporation’s Aerospace Support Center at Kelly
Air Force Base.
Community Development Program Fund - to
accept, receipt and disburse federal funds designed for Community
Development Block Grants program.
Categorical Grant-In-Aid Funds - to
account for the receipts and disbursements of all federal and state
grants except for Community Development Block Grants, Home
Investment Grants and HUD 108 Loan Programs.
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Payroll
The Payroll Section is responsible for
administering the City’s payroll. (For example, Police, Fire, San
Antonio International Airport, Public Works, Solid Waste, Parks and
Recreation, and Health Clinics.) In addition, the City of San
Antonio processes payroll for the Fire and Police retirees, School
Crossing Guards, Public Assistance, Self-Arranged Childcare (CCMS),
and City election workers. The Payroll Section processes
approximately 14 payrolls per month, which equates to issuing
120,000 checks and 210,000 direct deposits each year.
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Self Insurance
The Self-Insurance section accounts for the
activity in the Insurance Reserve Program, the Employee Benefits
Program, Workers’ Compensation Program, Unemployment Compensation
Program, Extended Sick Leave Program, and the Employee Wellness
Program.
This section also provides accounting services
for the Fire and Police Retiree Health Care Fund, as well as
completing special projects as requested by the Fund, which includes
gathering and supplying data requested to complete various actuarial
reports. This section assists the Employee Benefits section and the
Legal department in developing the departmental budgets as they
relate to the Employee Benefits program, Insurance Reserve program
and the Workers’ Compensation program. This consists of developing
the departmental assessments; conferring with various departments’
management on strategic issues and long-range planning,
participating in various committees (such as Request for Proposals)
which provides technical support for the committees.
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Financial Reporting/Accounts
Receivable
The Financial
Reporting section is responsible for implementing
GASB 34, a new
standard that will change the way governmental information will be
communicated to citizens, the media, creditors, bond raters, and
legislative oversight bodies. This section will also be responsible
for all financial reporting functions for the City, including, but
not limited to, the preparation of the annual financial report,
Single Audit Reports, as well as the internal reports prepared for
departments. Financial Reporting will also implement any future GASB
Statements to ensure the City is reporting information in compliance
with their pronouncements.
The Accounts
Receivable section is assisting in the development of City
administrative guidelines with regards to
accounts receivable, which includes the development of an accounts
receivable write-off policy. Additionally, this section will monitor
and collect receivables, ensure timely remittance of revenues, and
provide accurate financial presentation. Accounts Receivable will
centralize the City’s accounts receivable function which is
currently fragmented in various City departments and financial
systems.
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